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Intangible Impairment

Intangible Impairment

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783834984487
Condition
New
Product Description

Die Abbildung des Goodwills und anderer immaterieller Vermgenswerte im IFRS-Abschluss stellt hohe Anforderungen an den Abschlussersteller. So mssen Wertminderungsanzeichen im Rahmen des Impairment-Tests verlsslich erkannt werden. Die von Arnt Whrmann prsentierten Ergebnisse einer umfassenden Untersuchung der Berichterstattung von ber 250 deutschen Unternehmen ber Impairments immaterieller Vermgenswerte weisen jedoch auf Defizite hin. Der Autor geht daher der Frage nach, ob ein Anpassungsbedarf im Risikomanagement besteht. Dazu analysiert er das Risikomanagement aus betriebswirtschaftlicher, regulatorischer und empirischer Perspektive.

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